Changes made to the tax legislation are primarily aimed at supporting small and medium-sized companies in the affected industries. These companies are provided for a delay of up to 6 months of payment of taxes, for which the period of transfer to the budget falls on until May 1. For micro-enterprises, the government list of especially affected industries provides for additional support in the form of deferred payment of insurance premiums, including accident insurance.

In view of the established non-working days in the period from April 4 to April 30, 2020, under Decree of the President of the Russian Federation No. 239 dd. 02.04.2020 (hereinafter - the Decree), for companies not belonging to the affected sectors of the economy, as well as not being continuous organizations, medical institutions and other companies included in the list of the item. 4 of the Decree, tax payment deadlines have been postponed to May 6, 2020, in particular:

— profit tax for 2019;

— profit tax advance for the 1st quarter of 2020;

— special tax for 2019;

— 1 quarter advance under the simplified taxation system;

— advance on property tax for the 1st quarter of 2020, if the term established in the regional law falls on April, it is postponed to the nearest working day - 6 May 2020;

— Personal income tax from wages, holidays and sick leave for April.

Due to the materiality of the regulated deferral of tax liabilities for SMP companies affected by the consequences of the pandemic, the nearest tax payment deadline is 28 September 2020 (payment of income tax for 2019).

With regard to VAT, for which preferences of deferred payment do not apply to subjects of special economic sectors, the terms of payment for all categories of taxpayers are the same, that is, the payment of 1\3 tax for 1 quarter 2020 is postponed from April 27 to May 6, 2020.

In addition, the Government of the Russian Federation provides for a declarative procedure for the submission (deferral) of installments under the simplified procedure for companies in sectors of the government list that are not subjects of small and medium-sized enterprises. This simplified procedure does not require the submission of documents of pledge, surety or bank guarantee, if the deferral is planned for less than 6 months. The maximum terms for submission of the deferral are from 3 months to one year, with installments from 3 to 5 years depending on the decline in financial and economic performance.

When granting a deferral (installment), prohibitions, restrictions and conditions established by the tax legislation shall not be applied, in particular, if a criminal case has been initiated against an organization for violation of the legislation on taxes and duties, or a case of administrative violation in the field of taxes, duties, insurance premiums and customs payments is under way. In particular, when submitting deferred (installments) for taxes and advance payments, there is no provision for the accrual of penalties, except for cases when the results of tax control will reveal violations of the conditions for obtaining deferred (installments).